This article examines the need of the environment protection in the process of mining operations. It highlights the importance of sustainable mining in order to ensure that mining is conducted sensibly and responsibly. It rigorously examines the utilization of a comprehensive and holistic Environmental Management Plan (EMP) which is one of the environmental tools that has the potential to produce environmental sustainability in mining areas and communities. It accentuates that the EMP should contain detailed activities that will be carried out throughout the mining and post mining operations. It also discusses how the interest of the people and the environment can be protected and preserved. It enlightens on the importance of compliance and implementation of the EMP for sustainable mining. It proves that non-compliance will marginalise the poor vulnerable communities and degrade the environment within the area where mines are based. It details the regulatory interventions that have been put in place to support the EMP and accentuates the need for accountability and sanctions for non-compliance with the environmental legislation. It submits that mining companies must be compelled to comply and implement the EMP as part of precautionary measures to avoid environmental and land degradation. The EMP is a tool that should be used to promote environmental sustainability in mining operations.

The paper deals with the analysis of methodology of Environmental Performance Index. The authors analyzed and systematized the main existing integrated indices, which were used for evaluation of environmental, social and economic situation in the countries. The authors allocated the environmental performance index as a basis for analyzing the environmental policy of the country. In this direction, the authors analysed the main features, structure and indicators of environmental performance index. The authors allocated the world-leader countries with huge level of CO2 emissions. According to the results, the authors aproved that these countries should improve their environmental policy. Accordingly, they occupied less position in environmental performance index. For the purpose to analyze the relation between ecological, social and economic welfare, the authors analyzed score of sustainable development goal index, social progress index and gross domestic product per capita. The comparison analysis of findings showed that countries with good position on environmental performance index have the strong position on sustainable development goal index and social progress index. The authors suggested that Ukraine should orient to the EU countries with purpose to improve the environmental policy.

The current global financial market is witnessing the activation of cryptocurrency as a payment instrument and a means of accumulation. However, the risks of money laundering, terrorism financing and tax evasion that cryptocurrency transactions imply lead to the need to implement their state regulation, an important component of which is tax control.Therefore, the purpose of the article is to substantiate the value orientations when forming the system of cryptocurrency transactions tax control in Ukraine taking the positive experience of developed countries into account. The scientific results of the study consist in the emphasizing structural, functional, systemic and institutional approaches to understanding tax control, which became the basis for identifying the features of cryptocurrency transactions as a tax control object.It was revealed that the lack of personalization of the agreement parties, the relatively high level of information security, free international turnover and a decentralized payment system are the factors of the cryptocurrency market further development. On the other hand, this leads to the loss of tax revenues for Ukrainian budgetary system, taking into account the forecasted trends in the development of the cryptocurrency market by 2022 through methods of sums, least squares and expert estimates. Given the institutional approach to the understanding of tax control, an institutional structure of the cryptocurrency transactions tax control in Ukraine is proposed.It is established that domestic state institutions are able to carry out tax control over these transactions. It is also determined that introducing fiscal control will result in the receipt of additional revenues by budgets, reduction of shadow economy, counteraction to cybercrime and terrorism financing.The practical importance of the results is in the need to form an effective system of cryptocurrency transactions tax control as a function of public administration.It has been determined that transactions on cryptocurrency supply, on the determining exchange rates and transactions on cryptocurrency disposal should be an object of tax control in Ukraine. Mining transactions, receipt of income (profits) in the cryptocurrency are subject to general taxes, depending on the taxpayer’s legal status, in particular, personal income tax, corporate income tax and a unified social tax (UST). Taking into account the EU recommendations on the non-application of value added tax in the cryptocurrency transactions taxation, it is not appropriate to implement it in this area. Establishing tax control over cryptocurrency transactions will expand the powers of state authorities that are empowered to control observing financial discipline by economic agents in Ukraine and the financial capabilities of state and local budgets.

Striking a balance between human survival heightened by mass unemployment and the environment is crucial to the sustainability of the natural resources. The role of petty trader is important in ensuring that the excess supply during harvest is processed into the forms (roasted maize, yam, plantain, meat and chicken) appreciated by consumers instead of being a loss to farmer. While average daily income of 2670.79 Nigerian naira (₦) was assured, substantial quantity of charcoal (46786.3 kg) was utilized per week by petty traders. This is equivalent of 20.6 hectares of wood. The per capita charcoal utilization per week for suya, roasted yam and plantain sellers were 178.7 kg, 85.2 kg and 145.8 kg, respectively. These were obtained from clearing 0.8 ha (suya), 0.4 ha (roasted yam) and 0.6 ha (plantain) of wood. Age of respondents, experience in petty trading and hours of trading per day have a positive influence on the quantity of charcoal utilized per day, while frequency of purchase (charcoal) and rainy season have a negative relationship with quantity of charcoal used per day. Considering the appreciable quantity of charcoal utilization among petty traders and its negative effect on the environment, government should go beyond collecting taxes from charcoal producers. Also, the need for control over exploitation of trees and mobilization of staff of the Ministry of Forestry for prompt tree planting are required.